67-3-1106. Liquified gas Tax on vehicles.

(a)  (1)  A user of liquified gas for the propulsion of a motor vehicle on the public highways of Tennessee shall pay in advance annually on each motor vehicle licensed in Tennessee by the user a tax based on the classification of the vehicle according to the following schedule:

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     (2)  The tax shall be paid on a July 1 through June 30 basis and shall be prorated from the date of acquisition or the installation of the liquified gas carburetor system.

(b)  As used in this part:

     (1)  “Class 1” means vehicles, other than passenger cars, of declared maximum gross weight, including vehicle and load, of not more than nine thousand pounds (9,000 lbs.);

     (2)  “Class 2” means vehicles of declared maximum gross weight, including vehicle and load, of not more than sixteen thousand pounds (16,000 lbs.);

     (3)  “Class 3” means vehicles of declared maximum gross weight, including vehicle and load, of not more than twenty thousand pounds (20,000 lbs.);

     (4)  “Class 4” means vehicles of declared maximum gross weight, including vehicle and load, of not more than twenty-six thousand pounds (26,000 lbs.); and

     (5)  “Class 5” means vehicles of declared maximum gross weight, including vehicle and load, of greater than twenty-six thousand pounds (26,000 lbs.).

[Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2206.]